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HOMETAX NOTES RESEARCHFEDERALINTERNAL REVENUE CODE OF 1986

Sec. 2623 Taxable amount in case of direct skip

  • Internal Revenue Code of 1986
  • SUBTITLE B -- ESTATE AND GIFT TAXES
  • Chapter 13 -- Tax on Certain Generation-skipping Transfers
  • Subchapter C -- Taxable Amount

For purposes of this chapter, the taxable amount in the case of a direct skip shall be the value of the property received by the transferee.

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